Other Comprehensive Income and Earnings Management - An Empirical Analysis Based on Modified Jones Model

DOI

10.2991/ictim-17.2017.68How to use a DOI?

Keywords

Other comprehensive income, earnings management, revised Jones model

Abstract

Based on the revised Jones model, this paper studies the relationship between earnings management and other comprehensive income using the sample date of Chinese A-share listed companies in 2008-2015. It is found that the presentation of other comprehensive income can reduce the degree of earnings management of listed companies under the same factors. If other factors keep still, the listed companies with surplus management motives have more other comprehensive income that transferred to the current profit and loss. This study provides Experience support for the agency, which implement mandatory and transparent presentation and disclosure of other comprehensive income.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Feng Yin
AU  - Qiangling Zheng
PY  - 2017/09
DA  - 2017/09
TI  - Other Comprehensive Income and Earnings Management - An Empirical Analysis Based on Modified Jones Model
BT  - Proceedings of the International Conference on Transformations and Innovations in Management (ICTIM 2017)
PB  - Atlantis Press
SP  - 885
EP  - 894
SN  - 2352-5428
UR  - https://doi.org/10.2991/ictim-17.2017.68
DO  - 10.2991/ictim-17.2017.68
ID  - Yin2017/09
ER  -